The following list shows information shown on the SSA-1042S in addition to that shown on the SSA-1099 and expands on the explanation of the material included under other items which are common to both forms.

This includes any amounts withheld for work or other deductions or to recover overpayments. Where a benefit which was subject to the nonresident alien tax was withheld to recover an overpayment from which alien tax was withheld, the amount shown includes the administrative adjustment (as explained in GN 05010.200B.3.)

This shows the nonresident alien tax withholding rate in effect at the time the annual statement was prepared. This rate is shown even if the beneficiary was subject to more than one rate during that year. The rate applies to 85 percent of the benefit amount.

This shows the difference between Box 7 and Box 8. Due to rounding and other factors, the amount shown is not necessarily the same as the amount derived by applying the tax rate to the amount in Box 5.